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HQ 954708

October 12, 1993

CLA-2 CO:R:C:T 954708 HP


TARIFF NO.: 3919.90.5060; 3926.10.0000; 4820.30.0040; 4821.10.4000

Mr. Peter van der Heijden
Jalema, Inc.
Filing Systems Division
7397 Washington Blvd.
Elkridge, MD 21227

RE: Filing system articles of paper and plastics.

Dear Mr. van der Heijden:

This is in reply to your letter of February 24, 1993. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of filing products, produced in the Netherlands.


The merchandise at issue consists of several articles used for filing. Job-files are envelopes constructed of 152# brown kraftliner cardboard. The various sizes measure from 15~" x 10" to 401/2" x 311/2". The Job-files have metal hooks on the top center for attaching to racks, and are printed upon. Repro- files are similar to Job-files, but are constructed from 216# gray kraftliner cardboard. Design-files, also constructed from 216# gray kraftliner cardboard, feature two linen gussets and two metal suspension hooks. Code tabs are self-adhering and laminated plastic strips with various colors, numbers and letters to use with the above-described filers. Triangular flags, for use with the Design-file, are either 4" or 8" plastic pyramids, and clamp onto samples. Self-adhering flags are clear plastic cases which attach to the front of the Job-files and Repro- files. The Ziplabel is a self-adhering label with a plastified top.

The National Import Specialist for this merchandise has described the Code Strip as a strip of paperboard, 11~" x 2", scored once down the long center, and printed on one face with company information and with narrow and wide black lines which run toward the width. It is coated on one surface.

You state that your broker has suggested the following tariff numbers for the above merchandise: Job-files, Repro- files, Code Strip and Design-files, under subheading 4820.30.0040, HTSUSA; Self-Adhesive Flags and Self-Adhesive Clear Pockets (large flags), under subheading 3926.10.0003, HTSUSA; Typing Strips and Stationary/Brochures under 4911.10.0080, HTSUSA.


How are these items classified under the HTSUSA?


Heading 4820, HTSUSA, provides for, inter alia, folders of paper or paperboard. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System (Harmonized System) constitute the official interpretation of the scope and content of the tariff at the international level. They represent the considered views of classification experts of the Harmonized System Committee. Totes, Inc. v. United States, No. 91-09- 00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated as dispositive, the EN are to be given considerable weight in Customs' interpretation of the HTSUSA. Boast, Inc. v. United States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. The EN to heading 4820, states that the heading includes "folders, file covers, files ... and portfolios." It is clear, therefore, that the Job-files, Repro-files and Design-files are classifiable herein.

Heading 4821, HTSUSA, provides for paper or paperboard labels of all kinds, whether or not printed. The Code Strip is classifiable here.

Heading 3919, HTSUSA, provides for self-adhering plastic flat shapes, whether or not printed. The Code tabs, Self- adhering flags and Ziplabel are classifiable here.

Heading 3926, HTSUSA, provides for other articles of plastics, including office and school supplies. The triangular flags are classifiable here.


As a result of the foregoing, the instant merchandise is classified as follows...

The Job-files, Repro-files and Design-files

... under subheading 4820.30.0040, HTSUSA, as folders and file covers of paper or paperboard. The applicable rate of duty is 5.3 percent ad valorem.
The Code Strip

... under subheading 4821.10.4000, HTSUSA, as paper and paperboard labels of all kinds, not lithographically printed. The applicable rate of duty is 4.2 percent ad valorem.

The Code tabs, Self-adhering flags and Ziplabel

... under subheading 3919.90.5060, HTSUSA, as self-adhesive plastic flat shapes. The applicable rate of duty is 5.8 percent ad valorem.

The Triangular Flags

... under subheading 3926.10.0000, HTSUSA, as plastic office supplies. The applicable rate of duty is 5.3 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John Durant, Director
Commercial Rulings Division

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